(1.) SHRI Pawan Dwivedi, Advocate for the petitioner. Shri Praveen Niwaskar, Government Advocate for the respondents/State.
(2.) THE petitioners has filed this petition against the order dated 29-11-2010 (Annexure P/1) passed by respondent No. 2 Divisional Deputy Commissioner, Commercial Tax, Gwalior Division-1.
(3.) THE petitioner is liable to pay tax @ 1%. The authority further held that there is a distinction between expansion capacity and establishment of new unit because the petitioner was in the activity of expansion, hence, it is liable to pay entry tax.